Excused absence from school. Provides that the governing body of a school corporation or the chief administrative officer of a nonpublic school system shall authorize the absence and excuse of a school student if the student participates in certain events offered by the National FFA Organization, the Indiana FFA Association, or a 4-H club. Provides that a student's excused absences may not exceed six days in a school year. Provides that the student must be in good academic standing.

Study of the Cardinal Greenway. Provides that, not later than July 1, 2026, the department of natural resources shall study the economic and environmental impact of the state acquiring and protecting the Cardinal Greenway.

Veteran benefits. Increases the property tax deduction for a veteran who is totally disabled to an amount equal to 100% of the assessed value of the individual's real property (instead of $14,000). Increases certain conditional scholarship amounts awarded under the National Guard tuition supplement program fund from $5,000 to $10,000. Changes certain dates concerning when the father or mother of an applicant, who is eligible for an educational cost exemption, enlisted or otherwise initially served in the armed forces of the United States.

General legislative matters. Eliminates certain duplicate section headings. Defines "SECTION". Specifies when a SECTION of an act is effective. Repeals a chapter that concerns the effective date of a bill that is passed by the general assembly over the governor's veto. Removes obsolete provisions and conforms certain statutory provisions to the rules of the house and senate. Specifies that a bill passed during a regular or special legislative session must be presented to the governor within seven days of sine die adjournment. Specifies when bills passed over the governor's veto take effect.

Nonprofit tax form simplification. Allows the department of state revenue to allow exempt organizations to issue a blanket sales tax exemption certificate to cover exempt purchases from multiple vendors. Provides that a blanket exemption allows a taxpayer to use one blanket exemption at any of a single vendor's locations and does not require the taxpayer to issue a separate exemption certificate at each of the vendor's locations.

School and public safety matters. Expands the eligibility requirements for admission to the Indiana Veterans' Home. Provides that the department of natural resources shall provide staff support for the Indiana semiquincentennial commission (commission). (Current law provides that the Indiana department of veterans' affairs provides staff support for the commission.) Adds a definition of an "eligible person" for purposes of administering grants for veteran services (GVS). Provides that a qualified entity may receive a GVS to provide certain services to support an eligible person. Makes changes to the qualifications to receive a veteran's burial allowance. Establishes the Medal of Honor license plate. Restores a provision of current law concerning certain disability ratings, as determined by the United States Department of Veterans Affairs, and educational cost exemptions. Updates references throughout the Indiana Code relating to the armed forces of the United States or uniformed services to include the United States Space Force. Changes references relating to military discharges. Makes technical changes to various references relating to the components of the armed forces of the United States. Provides that Hamilton County is not subject to the political party membership requirements for a board of aviation commissioners or an airport authority. Establishes the office of school safety within the department of homeland security (department) for the purpose of coordinating and administering school security and safety resources. Changes the composition of the secured school safety board. Requires a school corporation or charter school to comply with certain safety related requests by the office of school safety. Authorizes the department to issue enforcement orders in accordance with rules adopted by the board of firefighting personnel standards and education. Removes emergency medical services enforcement authority from the state fire marshal's management authority. Provides that the department, a fire department, an airport fire department, or a volunteer fire department may open burn for fire training purposes if certain conditions are met. Makes various changes to provisions relating to the department's enforcement authority pertaining to the administrative adjudication of building fire and safety laws. Amends the definition of "law enforcement officer" to include the state fire marshal and the executive director or fire investigator of the department. Provides that the fire prevention and building safety commission, with certain exceptions, may not adopt a final rule for more than three building codes during any 12 month period. Defines "correctional services provider" and adds correctional services providers to the definition of "covered person" for purposes of restricting access to a covered person's address on a public property data base website. Provides that a school resource officer who has completed Tier I or Tier II basic training has statewide jurisdiction. Provides that a school resource officer may pursue a person who flees from a school resource officer after the school resource officer has, by visible or audible means, including the operation of the school resource officer's siren or emergency lights, identified themself and ordered the person to stop. Increases the penalty for criminal recklessness from a Class B to a Class A misdemeanor. Specifies that the immunities and limitations on liability that apply to a law enforcement officer (and the officer's employing agency) acting within the officer's jurisdictional area also apply to an officer (and employing agency) acting outside the jurisdictional area under certain circumstances. Makes pointing a firearm by a passenger in a vehicle whose driver is committing criminal recklessness a Level 6 felony under certain circumstances. Adds a hospital police department to the definition of police departments required to provide police officers with certain rights. Repeals the provision establishing the department of education's division of school building physical security and safety. Makes conforming amendments.

Mobile retail food establishment licenses. Requires the Indiana department of health (state department) to establish: (1) a statewide mobile retail food establishment license (license); (2) standards for the licensure, inspection, and operation of a mobile retail food establishment; and (3) license fees and inspection fees. Requires the state department to establish a workgroup to collaborate with in implementing specified provisions. Beginning January 1, 2027, requires a local health department to: (1) receive applications for licenses; (2) collect annual license and inspection fees; (3) issue licenses; and (4) conduct semiannual inspections of a mobile retail food establishment that is issued a license. Provides that an owner or operator of a mobile retail food establishment issued a license is not required to obtain a county or local license or permit, nor required to pay a county or local inspection fee or a license or permit fee. Provides that beginning January 1, 2027, a person may not operate a mobile retail food establishment in Indiana unless the person obtains a license. Requires the state department to adopt rules to implement these provisions. Repeals provisions of law governing mobile retail food establishment permits effective January 1, 2027.

Employment of minor league baseball players. Provides that a person who has entered into a contract to play baseball at the minor league level and is compensated under the terms of a collective bargaining agreement is excluded from the definition of "employee" for purposes of the minimum wage law. Provides that a record of daily and weekly hours and wages is not required for any person who has entered into a contract to play baseball at the minor league level and is compensated under the terms of a collective bargaining agreement.

Carbon sequestration. Amends the Indiana Code chapter governing eminent domain for the pipeline transportation or underground storage of carbon dioxide as follows: (1) Defines a "carbon dioxide transmission pipeline company" (company) for purposes of the chapter. (2) Specifies that a company that seeks to construct, operate, and maintain a carbon dioxide transmission pipeline in Indiana must apply to the department of natural resources (department) for a carbon dioxide transmission pipeline certificate of authority (certificate). (3) Provides an exemption from the requirement to obtain a certificate under certain circumstances based on the route of the pipeline and the location of the surface property. (4) Requires the department to deposit filing fees for certificate applications in the carbon sequestration project program administrative fund (instead of in the oil and gas environmental fund, under current law) established by the bill's provisions. Amends the Indiana Code chapter governing the underground storage of carbon dioxide as follows: (1) Amends the definition of "UIC Class VI permit" to specify that the term means a permit that allows specified entities to construct or operate (instead of operate, under current law) a carbon dioxide injection well. (2) Provides that the department may issue an involuntary order requiring two or more pore space owners to integrate their interests to develop an underground carbon dioxide storage facility if the department finds that a storage operator has filed a complete application for a UIC Class VI permit with the United States Environmental Protection Agency. (Current law requires the department to find that a storage operator has been issued a UIC Class VI permit.) (3) Provides that the filing fee for an application for a permit for a carbon sequestration project (project) is to be: (A) determined based on the metric tons of carbon dioxide proposed to be injected into the storage facility during the first 10 years of the project's operation; and (B) deposited in the carbon sequestration project program administrative fund (administrative fund) established by the bill's provisions. (Current law provides for a flat $1,000 filing fee.) (4) Makes technical changes to provisions governing: (A) the department's review of submitted applications for projects; and (B) the designation of information as confidential. (5) Requires a storage operator to pay two fees, not later than March 1 of each year, to the department for the amount of carbon dioxide injected for storage during the immediately preceding calendar year. (Current law requires a storage operator to pay one annual fee for the amount of carbon dioxide injected, based on a prior estimate of the amount to be injected that is made at the time of application for a permit.) (6) Redesignates the "carbon dioxide storage facility trust fund" as the "carbon dioxide storage facility fund", removes the requirement that the fund must be maintained as a special fund, and provides that annual appropriations from the fund to the department are subject to review by the budget committee. (7) Establishes the administrative fund for the purpose of defraying the department's administrative costs in managing and operating the carbon sequestration project program (program) and annually appropriates to the department from the fund an amount sufficient to defray costs, subject to review by the budget committee. (8) Prohibits a person from: (A) drilling or operating a nonproduction well to investigate the suitability of underground formations for carbon sequestration; or (B) converting a well for oil and gas purposes (as defined in the Indiana Code) for use in carbon dioxide investigations; without a permit and establishes procedures by which a person may apply for and the department may issue a permit. (9) Provides that once the department has issued a certificate of completion for a project, the department may, with advance notice to the surface property owner, enter property on which an injection well or monitoring well for the storage facility is located to inspect or maintain the well or storage facility. (10) Provides that the state may assume ownership and accept transfer of a storage facility for which an interest in or rights to property are conveyed by a lease only if the lessor and lessee agree in the lease agreement to transfer the storage facility to the state. (11) Requires the department to report to the budget committee not later than: (A) July 1, 2030; and (B) July 1, 2035; the amounts collected and the costs incurred by the department in administering the program. (12) Provides that a person that violates the statutes governing the pipeline transportation or underground storage of carbon dioxide is subject to specified civil penalties and cessation orders issued by the department.

Certified technology parks. Increases the maximum amount of an additional annual deposit amount for a Level 2 certified technology park (park) to: (1) $500,000; or (2) $500,000 multiplied by the number of redevelopment commissions that have entered into a written agreement for the operation of the Level 2 park; as applicable. Provides that if a Level 2 park: (1) has reached the limit of deposits for a Level 2 park; (2) maintains its certification; and (3) is located within a military base enhancement area; the Level 2 park shall become a Level 3 park upon reaching its Level 2 deposit limit. Provides that a Level 3 park may receive an additional annual incremental income tax deposit of up to $250,000.

Insurance matters. Provides that the director of the state personnel department may make a determination to provide coverage under the state employee health plan for emergency medical services as part of a mobile integrated healthcare program. Provides that the requirement for a policy of accident and sickness insurance and a health maintenance organization contract to provide reimbursement for emergency medical services includes emergency medical services that are performed or provided as part of a mobile integrated healthcare program. Repeals a provision that requires the department of insurance to maintain an electronic system for the collection and storage of information concerning transactions involving residential property. Provides that the article regarding consumer data protection does not apply to any organization exempt from taxation under Section 501(c)(4) of the Internal Revenue Code that is: (1) established to detect or prevent insurance related crime or fraud; and (2) subject to a memorandum of understanding with a statewide law enforcement agency. Changes the deadline for the Indiana Public Employers' Plan, Inc., to apply to the insurance commissioner for a certificate of authority to transact business as a domestic tax exempt reciprocal insurance company from before December 31, 2026, to before December 31, 2030. Repeals the statute requiring carriers of health insurance plans to conduct annual public forums. Provides that provisions requiring a notice of material change apply to personal automobile or homeowner's policies that are issued, delivered, amended, or renewed after June 30, 2026. Amends the definition of "small employer" in the chapter regarding small employer group health insurance. Makes corresponding changes.

Fraud prevention. Amends the definition of "principal office" for purposes of the statutes governing business entities. Provides that if a person submits a biennial report on behalf of another person, the person submitting the biennial report must take reasonable steps to verify the identity of the person for whom the submitting person is submitting the biennial report. Provides certain requirements for a person operating a commercial mail receiving agency. Provides that a domestic filing entity may apply for reinstatement more than five years after the entity is administratively dissolved if the entity describes the: (1) reason the entity is requesting reinstatement; and (2) the intended future activities of the entity.

Waste disposal. Provides that depositing or causing or allowing the deposit of contaminants or solid waste upon the land is a Class C misdemeanor in certain circumstances.

Bullion depositories. Defines "bullion" as refined silver or gold that has certain specified characteristics. Defines "specie" as bullion that is fabricated into products that are suitable for, or customarily used as, currency or a medium of exchange. Defines "specie legal tender" as: (1) specie coin issued by the United States government; or (2) any other specie that a federal court determines to be within state authority to make or designate as legal tender under the Constitution of the United States. Provides that bullion is not subject to assessment and taxation under Indiana's property tax statute. Provides that the exchange of one type or form of legal tender for another type or form of legal tender is exempt from the state gross retail tax. Provides that: (1) specie legal tender; and (2) electronic currency; are recognized as legal tender in Indiana. Provides that except as otherwise specifically provided by law or contract, a person may not compel any other person to tender or accept specie as legal tender. Provides that a prevailing party in an action for breach of any contract provision that expressly designates a type or form of specie as tender is entitled to specific performance of the contract provision.

Honoring Indy Gateway. A SENATE RESOLUTION to honor Indy Gateway for their efforts in ensuring long-term sustainability on the west side of Indianapolis.